This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s. Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2.
Learning Objectives
Understand the key provisions and requirements of GASB 96, GASB 94, and GASB 87. Identify the similarities and differences between GASB 96, GASB 94, and GASB 87 Learn how to effectively navigate the implementation process of GASB 94 and 96 and ensure compliance with the requirements.
Major Topics
Requirements of GASB 96, GASB 94, and GASB 87 Implementation of GASB 96, 94 and 87
